Taxation, State and Society Relations in Sub-Saharan Africa

This report by the Public Affairs Research Institute (PARI) and Friedrich Ebert Stiftung (FES) South Africa examines the role of taxation in state-society relations within sub-Saharan Africa, specifically focusing on South Africa, Mozambique, and Cameroon. The authors argue that the effectiveness of a tax system depends not only on institutional design but also on the socio-political dynamics and societal perceptions that influence tax morale and voluntary compliance.

• Taxation is fundamentally linked to state legitimacy, the delivery of public services, and the ability of governments to respond to popular demands. When domestic tax revenue is low, political elites are less likely to address the needs of the general population, whereas a significant fiscal burden on citizens tends to make rulers more responsive.
• The authors contend that analyzing institutional design alone is insufficient to understand the limits and potential of a tax system. Instead, it is necessary to examine broader socio-political aspects of state-society fiscal relations and societal perceptions, as these factors drive tax morale and voluntary compliance, thereby increasing the state's extractive capacity.
• Based on an analysis of South Africa, Cameroon, and Mozambique, the report hypothesizes that the primary obstacle to establishing a strong tax system—beyond institutional hurdles—is the current nature of state-society fiscal relations, which fails to encourage tax morale. Consequently, the authors suggest that future reforms should prioritize this dimension.

APA

Guimarães, A. S., Duca, F., & Ndlovu, T. (2018). Taxation, State and Society Relations in Sub-Saharan Africa. Public Affairs Research Institute. https://pari.org.za/taxation-state-society-relations-sub-saharan-africa/

Chicago

Guimarães, Alice Soares, Federica Duca, and Thatshisiwe Ndlovu. Taxation, State and Society Relations in Sub-Saharan Africa. Public Affairs Research Institute, 2018. https://pari.org.za/taxation-state-society-relations-sub-saharan-africa/.

Wikipedia

{{cite report |last1=Guimarães |first1=Alice Soares |last2=Duca |first2=Federica |last3=Ndlovu |first3=Thatshisiwe |title=Taxation, State and Society Relations in Sub-Saharan Africa |publisher=Public Affairs Research Institute |date=6 June 2018 |url=https://pari.org.za/taxation-state-society-relations-sub-saharan-africa/ |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{guimares2018taxation, author = {Guimarães, Alice Soares and Duca, Federica and Ndlovu, Thatshisiwe}, title = {{Taxation, State and Society Relations in Sub-Saharan Africa}}, institution = {Public Affairs Research Institute}, year = {2018}, month = jun, url = {https://pari.org.za/taxation-state-society-relations-sub-saharan-africa/}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }